LIU Xin    School of Economics

ABSTRACT

In recent years, the environment and resources are deteriorating, which seriously affects people's life and restricts the sustainable development of the economy. There are many factors affecting the environmental quality, the current scholars mainly study from the following two aspects: first, the study of the economic growth of the impact on the environmental quality; the two is to study the role of the environmental quality from the perspective of institutional arrangements. However, the economic factors can only explain the environmental pollution problems in China from the surface, and can not independently influence the institutional background.

Fiscal decentralization in China is a combination of economic decentralization and decentralization. A large number of studies have shown that China's fiscal decentralization system has a positive role in promoting the development of local economy, but it also brings negative effects, which leads to the one-sided pursuit of economic growth by local governments and neglects the function of environmental protection. This paper explains the problem of environmental pollution in China based on the fiscal decentralization system from the perspective of government behavior. After studying the theory of Western fiscal decentralization and the related theories of China's fiscal decentralization system, this paper expounds the path of fiscal decentralization that affects the environmental pollution through the influence of government behavior, that is, through the influence of the government. Competition behavior, structure and form of fiscal expenditure, central transfer payment and industrial structure have an impact on the environment.

On the basis of theoretical exposition and path analysis, this paper uses 30 provincial panel data to make an empirical analysis, and introduces the financial decentralization degree, the level of government competition, the level of financial expenditure, the level of economic development, the level of industrialization and the investment of industrial pollution. The conclusion is that the degree of fiscal decentralization and environmental pollution are the conclusion. The higher the degree of fiscal decentralization is, the more serious the environmental pollution is. Except for a few variables, the level of government competition, the local government financial expenditure and the level of industrialization have a significant positive correlation with the environmental pollution; the per capita GDP has a positive correlation with the environmental pollution, and the square term of per capita GDP There is a negative correlation with environmental pollution, indicating the relationship between the economic development level and the "inverted U", that is, the environmental Cruz Nez curve is verified. After the analysis of the national data, the data of the 30 provinces were divided into three regions in the eastern and western regions, and the regression analysis was carried out respectively. All the results of the regression of the pollutants in the central and western regions were both positive and positive. At the same time, the correlation coefficient is also higher than that in the eastern region. That is, with the increase of fiscal decentralization, the degree of environmental pollution is much greater than that in the eastern region. To a certain extent, this shows that fiscal decentralization has different regional differences in incentive orientation of government behavior.

On the basis of theoretical and empirical analysis, this paper expounds the problems existing in the relationship between government behavior and environmental pollution under the fiscal decentralization, analyzes the reasons and puts forward the corresponding policy suggestions. We should further improve the promotion mechanism of local government, adjust the performance assessment methods of officials, improve the environmental governance system, guide the public to participate in supervision, and effectively play the role of the third party supervision.

Read the article here:    中国财政分权体制下地方政府行为与环境污染问题研究_刘欣.pdf